https://www.taxtmi.com/caselaws?id=201739 Classification of enmoist cream, calderm cream and calderm lotion turned on whether they were medicaments under Chapter 30 or cosmetics/toilet preparations under Chapter 33. Chapter Note 2 to Chapter 33 covers products marketed as goods of that heading even if they have subsidiary pharmaceutical properties, while Chapter Note 1(d) to Chapter 30 excludes Chapter 33 preparations despite therapeutic or prophylactic effects. Intended use, market presentation and supporting evidence were decisive. Doctor, professor, distributor and wholesale dealer certificates supported treatment as medicaments, and the Revenue produced no effective contrary evidence. On that basis, the products were correctly classified under Chapter 30. en-us Thu, 05 Aug 2010 00:00:00 +0530 Fri, 28 Jan 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201739 Classification of enmoist cream, calderm cream and calderm lotion turned on whether they were medicaments under Chapter 30 or cosmetics/toilet preparations under Chapter 33. Chapter Note 2 to Chapter 33 covers products marketed as goods of that heading even if they have subsidiary pharmaceutical properties, while Chapter Note 1(d) to Chapter 30 excludes Chapter 33 preparations despite therapeutic or prophylactic effects. Intended use, market presentation and supporting evidence were decisive. Doctor, professor, distributor and wholesale dealer certificates supported treatment as medicaments, and the Revenue produced no effective contrary evidence. On that basis, the products were correctly classified under Chapter 30. Case-Laws Central Excise Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201739